https://www.taxtmi.com/caselaws?id=16367 Where a subsequent appellate order finally disposed of the disputed cash addition and the Revenue did not challenge that order, the Gujarat High Court treated the reference questions on section 263 revision and merger of the assessment with the appellate order as academic. The Court held that deciding whether the Commissioner had jurisdiction to invoke revisionary power, or whether the original assessment had merged in the appellate order, would serve no practical purpose after the later appellate decision had resolved the same controversy in the assessee's favour. The application under section 256(2) was therefore rejected and the rule discharged with no order as to costs. en-us Wed, 17 Dec 1997 00:00:00 +0530 Mon, 07 Sep 2009 12:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16367 Where a subsequent appellate order finally disposed of the disputed cash addition and the Revenue did not challenge that order, the Gujarat High Court treated the reference questions on section 263 revision and merger of the assessment with the appellate order as academic. The Court held that deciding whether the Commissioner had jurisdiction to invoke revisionary power, or whether the original assessment had merged in the appellate order, would serve no practical purpose after the later appellate decision had resolved the same controversy in the assessee's favour. The application under section 256(2) was therefore rejected and the rule discharged with no order as to costs. Case-Laws Income Tax Wed, 17 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16367